Zdaňovanie motorových vozidiel ako nástroj na podporu udržateľnej spotreby a výroby

Abstract

The state can make a significant contribution to sustainable development through various tax policy instruments. At present, the topic of how to reduce emissions and protect the environment, which is polluted heavily every day due to motor vehicles, is being widely discussed. The aim of the work is based on a comparison of the legal regulation of motor vehicle taxation in the Slovak Republic and Germany to assess the use of motor vehicle tax in the Slovak Republic as a tool to support sustainable development and evaluate the trend in this area.